The objective of the present research is to examine how accounting information systems and their various aspects (human resources, physical resources, regulations, and instructions) can contribute to the improvement of forensic accounting procedures and their different components (legal procedures, internal auditing, and external auditing), as perceived by forensic accountants in Jordan. The participants in the study were forensic accountants in Jordan, totaling 420 auditors. A subset of 250 auditors was chosen as a sample, representing 70% of the total population. A custom questionnaire was administered to the selected sample, and a total of 224 completed questionnaires were collected. Thus, the number of valid questionnaires for analysis reached 90% of the retrieval rate, after excluding 14 questionnaires due to their lack of suitability for analysis. A total of 210 questionnaires were subjected to analysis, representing 94% of the retrieved questionnaires and 84% of the distributed questionnaires. The study found that the independent variables represented by accounting information systems and their dimensions (human resources, physical resources, regulations, and instructions) have a significant impact on enhancing forensic accounting procedures. The most influential dependent variables, from the perspective of external auditors, were found to be internal auditing as the primary variable, followed by legal procedures as the second variable, and finally external auditing as the third and last variable. The study has concluded several recommendations, the most important of which are: establishing a specific methodology for implementing forensic accounting and formulating a conceptual framework for forensic accounting that achieves its objectives, enabling it to play an effective role in reducing financial crimes of various types.

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The Impact of Accounting Information Systems on Enhancing Forensic Accounting Procedures: A Perspective from Chartered Accountants

  • Ziad Abdulhaleem Altheebeh,
  • Wael Ali Fares Hamed

摘要

The objective of the present research is to examine how accounting information systems and their various aspects (human resources, physical resources, regulations, and instructions) can contribute to the improvement of forensic accounting procedures and their different components (legal procedures, internal auditing, and external auditing), as perceived by forensic accountants in Jordan. The participants in the study were forensic accountants in Jordan, totaling 420 auditors. A subset of 250 auditors was chosen as a sample, representing 70% of the total population. A custom questionnaire was administered to the selected sample, and a total of 224 completed questionnaires were collected. Thus, the number of valid questionnaires for analysis reached 90% of the retrieval rate, after excluding 14 questionnaires due to their lack of suitability for analysis. A total of 210 questionnaires were subjected to analysis, representing 94% of the retrieved questionnaires and 84% of the distributed questionnaires. The study found that the independent variables represented by accounting information systems and their dimensions (human resources, physical resources, regulations, and instructions) have a significant impact on enhancing forensic accounting procedures. The most influential dependent variables, from the perspective of external auditors, were found to be internal auditing as the primary variable, followed by legal procedures as the second variable, and finally external auditing as the third and last variable. The study has concluded several recommendations, the most important of which are: establishing a specific methodology for implementing forensic accounting and formulating a conceptual framework for forensic accounting that achieves its objectives, enabling it to play an effective role in reducing financial crimes of various types.